應用作業基礎成本制協助經營決策之研究－以T銀行金融服務業務為例

The Study of Applying the Activity-Based Costing to Assist Business Decision - A Case Study for T Bank in Financial Service Industry

張天霞(Tien-Hsia Chang)

指導教授 ： 張重昭

共同指導教授 ： 陳業寧(Yeh-Ning Chen)

國立臺灣大學/管理學院/財務金融組/碩士(2007年)

https://doi.org/10.6342/NTU.2007.10205

摘要

銀行業經營環境艱困，彼此產品差異化小，複製容易，進入競爭門檻低，處於高度價格競爭，較難以客製化或差異化取勝。為因應客戶需求與同業之競爭，如何創造成本競爭優勢，增加市場競爭能力，在作業成本上之管理更顯重要。
傳統成本管理無法瞭解成本動因與作業間之因果關係，所產出之成本資訊，可能面臨與同業爭取客戶競價時成本高估，錯失交易獲利之機會，或低估成本誤以為客戶獲利極大，給予較優惠價格，造成獲利稀釋或甚至虧損。內部存款服務作業成本，僅以業務單位彼此議訂之作業點數及資金使用量為計算基礎，嚴重扭曲各類產品損益與業務間績效。本研究以個案研究方式探討個案公司如何導入作業成本基礎制(Activity-based Costing，ABC)，改善傳統作業成本無法合理估計真實成本，並運用所產出之成本資訊，解決相關問題。本研究之結論如下：
一、 作業基礎成本制可以協助改善流程面，提昇作業效率。
二、 作業基礎成本制可以協助分行人力有效管理。
三、 作業基礎成本制可以協助內部服務之轉撥計價。
四、 作業基礎成本制可以協助產品別客戶別之成本/利潤分析。

關鍵字

作業基礎成本制 ； 成本資訊

並列摘要

With the strenuous banking business environment, it is difficult to win by customization or by diversity because of less product diversity, quick duplicate, lower entry barrier and seriously pricing competition. Considered customer need and industry competition, it’s very important to create cost strength and to improve market competition in operation cost management.
Traditional cost management is unable to identify the connection between cost drivers and operation. In this way, the cost information may be overestimated and then miss opportunity to earn money when bidding with competitors. Probably it may underestimate cost to offer special price and then reduce profit or get loss. Internal operation cost of Deposit service is only based on operation points and volume of funding use with the commitment between business units,. The result is seriously distorted the product income and business performance. This research is based on case study. It’s explored the implementation of Activity-based costing, advanced unreasonable estimation for typical operation cost and solved the related problems with the output for cost information. The conclusion of the study is as following:
1. Activity-based costing can support to advance process and improve operation effectiveness.
2. Activity-based costing can support to improve human resource management.
3. Activity-based costing is applicable to internal funding transfer pricing.
4. Activity-based costing is applicable to cost and revenue analysis by product and by customer.

並列關鍵字

Activity-Based Costing ； cost information

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